Research On The Perfection Of Local Tax System Under The Perspective Of Institutional Change

After the implementation of the tax distribution reform in 1994,the revenue of the central government has been greatly improved,the central government's macro-control ability has been greatly enhanced,and the interest relationship between the central government and local governments and the tax framework have been constructed.However,after more than 20 years of development,problems such as low level of local tax legislation,inconsistent standards of local tax division,and lack of main tax categories have gradually emerged.Have sprung up in the system of local conflicts and contradictions,not only reduces the effective and stable fiscal and tax revenue,the financial difficulties at the grassroots level also affects the realization of basic functions of local government,maintaining social stability,and coordinate the allocation of resources,greatly weakened the government's credibility,and also hindered the healthy development of local economy.The 19 th national congress of the communist party of China(CPC)pointed out that to accelerate the establishment of a modern financial system from the overall situation and a certain strategic height to plan and layout,put forward the "deepen the reform of the tax system,improve the local tax system" tax system reform requirements.Based on this background,the selection of scientific and reasonable local tax main tax types,improve the local tax system,so that the fiscal and taxation system is improved and further developed,so as to adapt to the local economic development,has become the top priority of reform work.This paper adopts comparative analysis and empirical analysis to study and analyze the improvement of local tax system from the perspective of institutional change.Paper,a total of five parts,the first part expounds the local tax system,the research background,research significance and the related research review of scholars both at home and abroad,the second part,combined with the basic theory of local tax system,combing local taxes system vicissitude process,based on the analysis of each component,the third part taking henan province as an example,this paper analyzes the present situation of henan province local tax system,from the set of taxes,tax authority,tax system,tax revenue scale four aspects to analyze the existing problems in the current local tax system in our country at present.Finally,the paper puts forward some Suggestions on the deepening reform of local tax system in China.First,according to the actual situation of China's development,we should select and cultivate the main types of local taxes in stages.Second,new taxes should be added as needed and existing taxes should be improved to meet the needs of economic development.Third,we should adhere to the principle of "centralization and appropriate decentralization" and grant local governments appropriate tax power.Fourth,improve the collection and management mechanism of local tax system,including two aspects: one is to enhance the awareness of tax risk management,improve the tax big data management;Second,we will accelerate the improvement of the judicial guarantee system for the collection and administration of local taxes and make it a new normal for tax work to administer taxes in accordance with the law.